Man United transfer state of play - Neves stumbling block, Branthwaite deadline, Ten Hag factor

The countdown clock is ticking towards the opening of the Premier League transfer window on Friday, but at Manchester United there are more pressing matters to attend to first.

As we enter week three of Ineos' season review, a decision on the future of Erik ten Hag is imperative in the next seven days . There is a refusal to put a timeframe on finalising the evaluation of 2023/24 but providing clarity over the position of a manager is vital heading into the window.

It is set to be a busy one at Old Trafford as well. Incomings are guaranteed but the quantity of business done in Ineos' first window in charge is very much dependent on how much can be raised from outgoings. With Dan Ashworth still tending to his garden, it is technical director Jason Wilcox who will be string puller in-chief this summer.

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For now, there are some more routine decisions to mull over. Talks continue with Jonny Evans and Tom Heaton over potential contract extensions and the possibility of taking the option to sign Sofyan Amrabat permanently is essentially on hold until Ten Hag's future is resolved.

There are a couple of key priorities when it comes to arrivals. At least one new centre-back will be signed and a striker to replace Anthony Martial and share the burden with Rasmus Hojlund is also required.

Jarrad Branthwaite is a leading target at centre-back and the 'first' deadline of the window looms large. Everton could look to sell before June 30 to improve their own PSR position. A valuation of £75m would put United off, who have PSR concerns of their own to deal with. Bremer and Edmond Tapsoba are alternative targets and, depending on departures, two central defenders could be signed.

There is also likely to be turnover in midfield, with Casemiro a likely departure, potentially to the Saudi Pro League. A potential replacement who has been linked to United in recent windows is Joao Neves, Benfica's 19-year-old midfielder who is part of Portugal's Euro 2024 squad.

He has been linked with several Premier League clubs and a release clause in excess of £100m would make a move to United almost impossible this summer.

For now the focus is on departures. Mason Greenwood and Jadon Sancho will return from loan spell at Borussia Dortmund and Getafe respectively this summer and permanent exits for both are the ideal solution. The same is true for Donny van de Beek but finding a buyer might be harder to achieve.

Then there are a string of squad players who could be sold. Aaron Wan-Bissaka and Victor Lindelof are among them, although the reality is almost every player in this squad has a price on his head as Ineos seek to raise funds. That includes captain Bruno Fernandes, although United would much rather keep him.